The 19-year-old made a major impact while on loan at Bristol City in the Championship this season and will hope to prove that he is capable of thriving in the Premier League.
After Dominic Solanke's departure to Liverpool earlier this week, the champions look set to lose their second England Under-21 star although unlike the former, fully expect to be teaming up with him again in the future.
United boss Rafael Benítez reportedly travelled to speak to Abraham directly this week on the Spaniard's own wedding anniversary to persuade the former Bristol City man to join him for the 2017-2018 season.
It was recently reported that Chelsea plan to tie him down with a new contract that attracts a bumper pay rise before loaning him out.
The Blues forward spent last season with Bristol City in the Championship scoring 26 goals
Leicester and Brighton were also keen on Abraham, but Newcastle have won the race, according to the Daily Mail.
The deal would have been helped along by Benitez visiting Abraham personally at St George's Park.
Abraham rightly received plenty of plaudits last season for his excellent season whilst on loan at Ashton Gate.
But should United's chase of the 34-year-old fall flat, Manchester City keeper Caballero could be a viable, relatively cheap alternative as Benitez oversees a complete squad overhaul ahead of the Magpies return to the Premier League.
Britain may be heading for hung Parliament
The pollster said the approach was used during the European Union referendum and consistently showed voters backed Leave. Sterling dropped last week , rounding off the worst week this year.